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Account, if rounded off, shall be rounded off as below:
Amount of turnover (in Rs.)
Rounding off to (Rs.)
Less than One lakh
Hundred ... amounts received by way of contributions specifically to the Corpus, as increased/decreased by the net operating results shown in the Income and Expenditure Account
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Amount of turnover (in Rs.)
Rounding off to (Rs.)
Less than One lakh
Hundred ... amounts received by way of contributions specifically to the Corpus, as increased/decreased by the net operating shown in the Income and Expenditure Account (other
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